1-1 By: Hartnett (Senate Sponsor - Leedom) H.B. No. 356
1-2 (In the Senate - Received from the House April 3, 1995;
1-3 April 4, 1995, read first time and referred to Committee on
1-4 Finance; May 4, 1995, reported favorably by the following vote:
1-5 Yeas 12, Nays 0; May 4, 1995, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to auxiliary members of an appraisal review board and to
1-9 the removal of board members.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 6.41, Tax Code, is amended by amending
1-12 Subsection (c) and adding Subsection (f) to read as follows:
1-13 (c) To be eligible to serve on the board, an individual must
1-14 be a resident of the district and must have resided in the district
1-15 for at least two years. A member of the appraisal district board
1-16 of directors or an officer or employee of the comptroller, the
1-17 appraisal office, or a taxing unit is ineligible to serve on the
1-18 board. In an appraisal district established for a county having a
1-19 population of more than 50,000, an individual who has served for
1-20 all or part of three previous terms as a board member or auxiliary
1-21 board member on the appraisal review board is ineligible to serve
1-22 on the appraisal review board. In an appraisal district
1-23 established for any other county, an individual who has served for
1-24 all or part of two consecutive terms as a board member or auxiliary
1-25 board member on the appraisal review board is ineligible to serve
1-26 on the appraisal review board during a term that begins on the next
1-27 January 1 following the second of those consecutive terms.
1-28 (f) A member of the board may be removed from the board by a
1-29 majority vote of the appraisal district board of directors.
1-30 Grounds for removal are:
1-31 (1) a violation of Section 6.412 or 6.413; or
1-32 (2) good cause relating to the attendance of members
1-33 at called meetings of the board as established by written policy
1-34 adopted by a majority of the appraisal district board of directors.
1-35 SECTION 2. Subchapter C, Chapter 6, Tax Code, is amended by
1-36 adding Section 6.411 to read as follows:
1-37 Sec. 6.411. AUXILIARY BOARD MEMBERS IN CERTAIN COUNTIES.
1-38 (a) The board of directors of an appraisal district may appoint
1-39 auxiliary members to the appraisal review board to hear taxpayer
1-40 protests before the appraisal review board and to assist the board
1-41 in performing its other duties.
1-42 (b) The number of auxiliary members that may be appointed
1-43 is:
1-44 (1) for a county with a population of 1,000,000 or
1-45 more, not more than 30 auxiliary members;
1-46 (2) for a county with a population of at least 500,000
1-47 but less than 1,000,000, not more than 20 auxiliary members;
1-48 (3) for a county with a population of at least 250,000
1-49 but less than 500,000, not more than 10 auxiliary members; and
1-50 (4) for a county with a population of less than
1-51 250,000, not more than 6 auxiliary members.
1-52 (c) Sections 6.41(c), (d), and (e) and Sections 6.412 and
1-53 6.413 apply to auxiliary board members appointed under this
1-54 section.
1-55 (d) An auxiliary member of the appraisal review board
1-56 appointed under this section may not vote in a determination made
1-57 by the board, may not serve as chairman or secretary of the board,
1-58 and is not included in determining what constitutes a quorum of the
1-59 board or whether a quorum is present at any meeting of the board.
1-60 (e) An auxiliary member of the appraisal review board
1-61 appointed under this section is entitled to make a recommendation
1-62 to the board in a protest heard by the member but is not entitled
1-63 to vote on the determination of the protest by the board.
1-64 (f) An auxiliary member of the appraisal review board
1-65 appointed under this section is entitled to the per diem set by the
1-66 appraisal district budget for each day on which the member actively
1-67 engages in performing the member's duties under Subsection (a) or
1-68 (e) and is entitled to actual and necessary expenses incurred in
2-1 performing those duties in the same manner as other members of the
2-2 appraisal review board.
2-3 SECTION 3. The importance of this legislation and the
2-4 crowded condition of the calendars in both houses create an
2-5 emergency and an imperative public necessity that the
2-6 constitutional rule requiring bills to be read on three several
2-7 days in each house be suspended, and this rule is hereby suspended.
2-8 * * * * *